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Wilson Central School District - Financial Management (2022M-22)

… pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) and … limit and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22

Hancock Central School District - Non-Resident Student Tuition (2021M-208)

… officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208

Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)

… complete report – pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) … projects prior to approval and subsequently monitored the performance of businesses that received financial … and retention goals. Track PILOT payments to ensure that all bills are accurately prepared and paid timely. CCIDA …

https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoring

Town of Butternuts – Disbursements (2021M-62)

… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The … to review and verify that all data in the annual report is accurate and complete. IDA officials generally disagreed …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Orange County Probation Department – Restitution Payments (S9-20-1)

… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

State Comptroller DiNapoli Releases School District Audits

… government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Albion Central School District – Financial Management (2021M-200)

… by a total of $24 million from 2017-18 through 2020-21. Overfunded and did not properly use the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Seneca County Probation Department – Restitution Payments (S9-20-7)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … always properly enforce restitution orders or notify the court when a probationer violated the court order. As a …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Putnam County Probation Department – Restitution Payments (S9-20-2)

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2

Dalton-Nunda Central School District – Financial Management (2020M-92)

… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Examples from GASB Statement 34 - Statement of Net Assets

… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… statement on three former Orange County Industrial Development Agency(IDA) officials who pled guilty today to defrauding the … The defendants corrupted the Orange County IDA through a web of conflicts of interest, false statements and pay-offs,” …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea

Whitesboro Central School District – Separation Payments (2020M-146)

… were approved. Allowed a former assistant principal to retire early and receive a $42,595 separation payment and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Town of Wappinger – Recreation Department Cash Receipts (2020M-130)

… of the Recreation Director (Director), and Department staff responsibilities were inadequately segregated. Department staff did not deposit 543 collections totaling $42,861 … and checks) within 10 days, as required. For example, in July 2019, one deposit (composed of $3,085 in cash and …

https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130

Dryden Central School District – Information Technology (2020M-106)

… PPSI. Officials did not: Ensure information technology (IT) policies were up-to-date with current technology changes, … and disable any unnecessary accounts, maintain up-to-date IT asset inventory records or enter into adequate written contracts with all IT service providers. In 2018, the District was the victim of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106